Amine boranes are used as reducing agents in both organic and inorganic reactions and processes. Amine boranes exhibit a wide range of reducing ability, it being well known that the reducing ability decreases as the number of carbon substituents on the amine nitrogen atom increases. Conventionally, amine boranes are selected with the appropriate reducing ability or strength to accomplish the desired reduction. Tertiary amine boranes are the mildest reducing agents among the family of amine boranes, but they have had only limited practical use since all known tertiary amine boranes are substantially insoluble in water.